Goldswain, G.K. - In: Meditari Accountancy Research 17 (2009) September, pp. 61-83
of section 76(1)(b) of the Act. The conclusion reached is that the reverse onus presumption, as provided for in terms of … reverse onus provision of the Act. Hence, when these three sections are applied together, they create a reverse onus that … reverse onus burden as provided for in terms of section 82 of the Act, the conclusion reached is that it is reasonable and …